Universität Wien
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040014 VO Accounting (MA) (2021W)

2.00 ECTS (1.00 SWS), SPL 4 - Wirtschaftswissenschaften
REMOTE

Introduction into basic concepts of Financial Accounting
Moodle

Registration/Deregistration

Note: The time of your registration within the registration period has no effect on the allocation of places (no first come, first served).
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Details

Language: English

Examination dates

Lecturers

Classes (iCal) - next class is marked with N

Asynchron: Due to Corona pandemic, the lecture in winter term 2021 will be online. The corresponding lecture videos will be online for 3 days beginning with the lecture date and time.

  • Monday 04.10. 18:30 - 20:45 Digital
  • Monday 11.10. 18:30 - 20:45 Digital
  • Monday 18.10. 18:30 - 20:45 Digital
  • Monday 25.10. 18:30 - 20:30 Digital
  • Monday 08.11. 18:30 - 20:45 Digital

Information

Aims, contents and method of the course

Content:
- goals, targets, and framework of Financial Accounting
- book-keeping concept of double-entry
- introduction into different legal accounting systems and their fundamental evaluation concepts

Targets:
- making basic entries
- evaluating selected assets according to UGB and IFRS
- understanding different accounting concepts and legal approaches

Assessment and permitted materials

Online exam:
Exam via moodle, 45 minutes + 10 additional minutes for uploading your solution; dates available on u:find.
Open-Book, third persons or their solutions are not allowed, exams will be checked on similarities; additional oral inquiries are possible.
Registration for each examination via u:space.

Additional information can be found on moodle and the course u:find.

Minimum requirements and assessment criteria

Exam assessment factor:
Grade - Percentage of points achieved
1 - 88% to 100%
2 - 75% to 87%
3 - 63% to 74%
4 - 51% to 62%
5 - 0% to 50%

Examination topics

lectures, e-learning (moodle), flipped classroom

Reading list

Michaela Schaffhauser-Linzatti (2016) Introduction into accounting for Master Students, script. (On Moodle!)

KPMG (2020) Insights into IFRS. (on moodle)

Further supporting literature published in moodle.

Association in the course directory

Last modified: Fr 12.05.2023 00:12